ANALYSIS OF THE LAST CHANGES IN THE LEGISLATION AND FEATURES OF THEIR APPLICATION

This article is devoted to the analysis of modern problems and prospects for the development of public councils under the Federal Tax Service of Russia (hereinafter also referred to as the Federal Tax Service) and its territorial divisions. The paper substantiates the place and role of the institute of public control in the system of legal guarantees for the implementation and protection of both constitutional principles (in particular, democracy and participation of citizens of the Russian Federation) and the entire system of human and civil rights and freedoms. The most important objects of public control in Russia are the activities, acts and decisions of public authorities, including the Federal Tax Service and its territorial divisions. The authors analyze the role and importance of public councils under the Federal Tax Service and its territorial divisions in the system of subjects of public control. The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and activities of public councils under the Federal Tax Service and its territorial divisions are associated with numerous problems, including: the lack of formalization of public control in the Constitution of Russia; the failure to consolidate the institution of public control in the Tax Code of the Russian Federation; the "non-public" mechanism for the formation of these types of subjects of public control; weak powers of these subjects; not the development of special forms, methods and types of measures of public control over the activities, acts and decisions of tax authorities in the domestic scientific legal doctrine; the weak organizational and property base of the above-mentioned subjects of public control and their insufficient use of modern information and communication technologies in their work. The work has developed and justified a system of measures to resolve these problems.

Право граждан на обращения является одним из видов специальных юридических гарантий, определяющих правовой статус гражданина, и относится к конституционным правам граждан. В Федеральной налоговой службе России действует «Регламент Федеральной налоговой службы», в котором одна из глав называется «Порядок работы с обращениями граждан и организаций, прием граждан». В целях совершенствования работы с обращениями граждан вышло письмо ФНС России от 12.08.2019 «О рассмотрении обращений и представлении заключений по поручениям ФНС России». В статье показано, каким образом реализуются теоретические положения на практике. The right of citizens to appeal is one of the types of special legal guarantees that determine the legal status of a citizen, and refers to the constitutional rights of citizens. The Federal tax service of Russia has the "Regulations of the Federal tax service", in which one of the chapters is called "the Procedure for dealing with appeals of citizens and organizations, reception of citizens". In order to improve the work with citizens ' appeals, the Federal tax service issued a letter dated 12.08.2019 "on reviewing appeals and submitting opinions on behalf of the Federal tax service of Russia". The article shows how the theoretical provisions are implemented in practice.

Entrepreneurship is an integral part of the market economy. However, only recently it has been possible to analyse this cluster online. The purpose of the research paper is a qualitative analysis of indicators formed by the Federal Tax Service of Russia to characterize the activities of small and medium-sized businesses. The article presents the results of a review of the indicators of information and digital resources of the Federal Tax Service of Russia that characterize the activities of small businesses: the unified register of small and medium – sized businesses; the unified register of small and medium-sized businesses – recipients of support; the unified state register of taxpayers; the state information register of accounting (financial) reporting; the “Transparent Business” service. It is concluded that the information and statistical databases of the Federal Tax Service of Russia have a significant potential for partial formation of statistical reporting data of small and medium-sized businesses, and are also acceptable for economic and statistical analysis of the activities of both a specific entity and a group of entities.

This article is devoted to the analysis of the need and possibility of creating public councils at the tax inspections of the Federal Tax Service of Russia (hereinafter also referred to as the Federal Tax Service of Russia) at the grassroots level (in particular, for district, urban, inter–district inspections). The current legislation on public control, in particular, Federal Law No. 212-FZ dated July 21, 2014 "On the Basics of Public Control in the Russian Federation" provided for the possibility of creating public councils under federal executive authorities. Today, such councils exist under the Federal Tax Service of Russia and its territorial divisions in the Russian regions. The authors substantiate the insufficiency of this category of subjects of public control under the Federal Tax Service of Russia and territorial divisions at the regional level, since a significant part of on-site and desk inspections of taxpayers in the country are carried out by low-level inspections. The article uses a number of scientific research methods, in particular: formal-logical; historical-legal; comparative-legal; statistical; sociological; method of analyzing specific legal situations. The paper formalizes and analyzes the main problems that complicate the processes of formation and creation of public councils under the inspections of the Federal Tax Service of Russia at the grassroots level, among which are: the absence in the legislation on public control of a direct indication of the possibility of creating public councils under the territorial divisions of federal executive authorities; the controversial nature of the mechanism for the formation of public councils under the Federal Tax Service of Russia and its territorial divisions; lack of consolidation in tax legislation and local acts of the Federal Tax Service of the need and possibility of creating such public councils at the inspectorate of the Federal Tax Service of Russia at the grassroots level; lack of elaboration in the scientific legal doctrine of specific forms, methods and types of public control measures for these subjects; their weak powers; weak use of modern digital technologies; the dependence of these entities on the Federal Tax Service of Russia in terms of material, technical, property, and organizational base. The article develops a system of measures to resolve these problems.

Under the current Western economic sanctions, one of the most important tasks facing the state is to increase the level of innovation in the national economy. Investment and innovation activity has a direct impact on the volume of production potential and, as a consequence, on the formation of budget revenues. The subject of the study is the use of methods of tax regulation of innovation in the regions. The purpose of the article is tax incentives for investment activities by the methods provided by the Tax Code of the Russian Federation (hereinafter referred to as RF, Russia) in federal districts using the example of value added tax, corporate property tax, and corporate profit tax. The following methods аre used in the study: analysis and synthesis, generalisation, grouping, the tabular one. The information base for the research are the Tax Code of the RF, reports of the Federal Tax Service of Russia on these taxes. The work examines foreign and domestic experience in applying methods and benefits to stimulate innovative business activity. The study has found that in the regions, at an extremely low level, they take advantage of the opportunities provided by the Tax Code of the RF in pursuing innovation policy, in particular, in conducting research and development, using the methods of accelerated depreciation of fixed assets, and investment tax deductions. The analytical data and conclusions obtained during the study can be used in the practical activities of regions and economic entities.

The aim of this study is to develop and justify methods for managing project activities in organizations of additional professional education (hereinafter also referred to as DPO) based on advanced artificial intelligence technologies that enable forecasting specific indicators of economic processes and further planning of those. The subject of the research is the organizational relationships arising in the management of project activities within DPO organizations. The analysis of the factors determining the specificity of activities in the DPO segment allowed the authors to develop a project management method and test it using the example of the regional Academy of the Federal Tax Service of Russia. The application of this method will enable DPO organizations to make informed decisions when implementing projects in educational activities aimed at obtaining economic benefits for a specific industry and achieving sustainable growth indicators for such organizations. The scientific novelty of the conducted research lies in the generalization and refinement of the conceptual framework of the studied sphere of activity and the formation of a system of criteria that allows for the assessment of project management effectiveness. In forming the conceptual framework, the criteria determining the effectiveness of project management in DPO organizations were taken into account, such as the presence of managerial competencies among the staff of educational organizations, the alignment of tasks performed by teachers with organizational goals, and the willingness of personnel to participate in projects. The developed management method contributes to the advancement of scientific knowledge regarding the mechanisms of managing project activities in DPO organizations. For the Academy of the Federal Tax Service of Russia, the method consists of simultaneous optimization across all regions of corporate profit tax, personal income tax (PIT), and property taxes based on their corresponding tax base factors, the skill level of employees, and information security in the regions. The optimization is carried out using artificial intelligence technologies including a multi-objective genetic algorithm (MGA), simulated annealing (SA), and pattern search (PS). A conclusion has been made regarding the necessity of implementing new educational programs on corporate profit tax and property taxes, as there is a failure to achieve the projected values for these goals.

The study is focused on estimating the fiscal implications of conversion to taxation of corporate property on the basis of cadastral value. The relevance of the work is determined by the importance of forming a stable tax base for property tax in the context of the conversion to taxation based on the cadastral value of the corporate property tax. The purpose of the study is to estimate the implications of a complete conversion to the use of cadastral value as the only source of formation of the tax base for corporate property tax. The study aggregates information from the state dataset «Data on cadastral value of real estate properties by territorial affiliation» of Rosreestr (The Federal Service for State Registration, Cadastre and Cartography). The research procedure consists in the fact that, based on the processing of this information, the total cadastral value and the number of capital construction properties in the regions of the Russian Federation are characterized. At the same time, the hypothesis of the research is that a complete conversion to taxation of corporate property on the basis of cadastral value results in the growth of tax revenue from corporate property tax. The characteristics of the monetary and numerical parameters of such a potential tax base are given and the implications of a complete conversion to the taxation of corporate property on the basis of cadastral value are estimated. The resulting estimate is compared with actual revenues, and a conclusion is made about the positive effect of a full conversion to the use of cadastral value as the tax base for corporate property tax. The theoretical relevance consists in the fact that the possibility of the direct use of data of the state dataset for formation of information on the tax base on corporate property tax is critically analyzed. The practical relevance is determined by the calculation of the potential growth of corporate property tax revenues in connection with the full conversion to the calculation of the tax base only on the basis of cadastral value as per the Rosreestr dataset.

The paper studies discussion issues of the simplified procedure for obtaining tax deductions for personal income tax (hereinafter referred to as PIT). The objectives of the study are the following: to review the changes in tax legislation from January 1, 2024 in the field of proactive mode of granting tax deductions for PIT, to justify the increasing role of this interaction between individuals and tax authorities, to identify current problems and to search for ways of solving them. The authors analysed the practice of application of the simplified procedure for obtaining property and investment tax deductions; statistical data of the Federal Tax Service of Russia on the provision of tax deductions in a simplified manner (1-DDK statistical form “On the declaration of personal income”). The analysis of key changes in the provision of deductions entering into force on January 1, 20124 was also conducted. The main problems that individuals may have when receiving deductions or that tax authorities may face in the course of tax control are highlighted, and possible ways to solve them are identified. The authors concluded, firstly, that it is necessary to form prefilled applications not only while receiving tax deductions, but also when paying PIT, for example, when a person sells real estate, cars. Secondly, it is required to enshrine in tax legislation the order of priority of providing tax deductions if a taxpayer has the right for several types of them. The obtained results can be used in developing solutions to taxation of personal income and provision of tax deductions, in legislative drafting on improvement of provisions of the state tax policy.

Aim. The work aimed to determine priority fields of digitalization of tax administration in relation to entities of the agricultural sector of the Russian Federation (RF), including an analysis of problems of the current functioning of the unified agricultural tax (UAT) mechanism, and to develop proposals for the implementation of digital solutions aimed at increasing transparency, automating interaction with tax authorities, and reducing the administrative load on agricultural producers.Objectives. The work seeks to analyze the current level of digitalization of tax administration in the agro-industrial complex; to identify organizational, infrastructural and legal barriers to the implementation of digital technologies in the tax policy of the unified agricultural tax; to study the current digital tools used by the Federal Tax Service (FTS of Russia), and assess their applicability to agricultural entities; to develop models of digital administration of the unified agricultural tax taking into account interdepartmental integration and the level of digital maturity of agricultural organizations; to propose a set of measures for the implementation of digital services, mobile applications and training platforms for agricultural workers; to define digital benchmarks for the transformation of tax administration in the industry.Methods. The study employed systemic and comparative legal approaches which enabled to identify structural relationships between tax regulation entities and digital platforms; as well as an economic and statistical analysis of official reporting data from the Federal Tax Service of Russia, the Ministry of Agriculture of Russia, and the Ministry of Digital Development of Russia for 2019–2024 was performed. The project method was used to create a digital administration model for the unified agricultural tax, including a description of the platform functional architecture and an assessment of the expected results. The graphical method is used to visualize the integration links between participants in tax interactions, as well as to compile a comparative table of the current and target state of digital transformation in the industry.Results. It was established that the level of digitalization of tax administration in agriculture remains fragmentary, namely less than 40% of entities use electronic document management; and integration with the information systems of tax authorities is difficult due to the lack of standardized solutions and weak digital infrastructure in a number of regions. Key barriers were identified. These include insufficient digital literacy of taxpayers, low level of Internet access, and poor adaptation of existing digital platforms to the specifics of the unified agricultural tax. A digital administration model was developed, including the creation of a single digital platform for the unified agricultural tax, the implementation of a mobile application, integration with accounting cloud systems, as well as interaction with banks and cadastral authorities. Measures were proposed for the phased implementation of digital solutions with an assessment of their effect by key indicators, namely reporting processing times, the share of digital document flow, and the degree of automation of calculations. The results are systematized in tabular and graphical ways, indicating the promising architecture of tax interaction.Conclusions. The theoretical and regulatory aspects of digitalization of tax administration in the agricultural sector were analyzed with an emphasis on the unified agricultural tax. A need was identified to adapt the system of interaction between tax authorities and agricultural producers to industry specifics, eliminate digital inequality, and optimize information exchange. The scientific novelty consists in the development of a model for the unified agricultural tax digitalization, which includes information exchange, automation of tax calculations, and digital services. Measures for regulation, training, information security, and monitoring with cost assessment were proposed. The results confirmed the model efficiency for successful digitalization of tax administration in the field of agricultural business. The proposed measures can be used in programs for digitalization of tax administration and support of the agro-industrial complex.

The article is devoted to the analysis of the possibility of public control over on-site tax audits. The activities of the tax authorities in Russia directly affect the rights, freedoms and legitimate interests of all individuals and legal entities. The problems of organizing and implementing public control measures in relation to the specified activities of federal executive authorities are of great interest and importance, especially in terms of on-site tax audits, during which representatives of the Federal Tax Service carry out within the premises of taxpayer various actions in order to monitor compliance a taxpayer with the legislation on taxes and fees. However, public control over this type of activity of federal executive authorities is fraught with numerous problems, among which one can highlight, for example: the lack of consolidation of this institution of civil society in the Constitution of the country; the lack of detail in the process of public control in the Tax Code of the Russian Federation, including in relation to on-site tax audits; the specifics of the formation of public councils under the Federal Tax Service of Russia and its territorial divisions, in which we question the independence of their members from these authorities. In addition, these problems include: the lack of elaboration of legislation, as well as educational and scientific literature of a system of specific forms, methods, principles and types of public control measures in relation to on-site tax audits; weak use of foreign experience of civil society control in relation to tax authorities, including using modern digital technology. The article develops and substantiates a system of measures to resolve these problems, including by: incorporating this institution into the country's Constitution and tax legislation; developing and implementing specific forms, methods, principles and types of public control measures in relation to on-site tax audits based on positive foreign experience in this area and using modern technologies.

The subject of this study is tax risks of agricultural producers associated with business fragmentation. The purpose of the study is to develop proposals for improving taxation and tax control in agriculture, contributing to the reduction of business fragmentation risks. The specific features of taxation in agriculture is conditioned by the mandatory compliance with the share of qualifying revenue from the sale of agricultural products and products of their primary and subsequent processing. This leads to the risk of business fragmentation for dishonest taxpayers. The authors analyze general approaches to identifying business fragmentation schemes and identify the criteria for artificial business fragmentation on the basis of arbitration practice materials and clarifications of the Federal Tax Service. А typical splitting scheme in agriculture is presented and disclosed. It is derived from tax incentives and preferences in agriculture, systematized in tabular form. The existing concept of risk-based approach of tax authorities does not contain special industry criteria. The study proposes a three-element mechanism for preventing splitting risks in agriculture and develops criteria for identifying illegal tax optimization schemes in the industry. The proposed mechanism includes simplification of the procedure for the application of tax incentives; establishment of indicators of “voluntary” use of benefits in agriculture; strengthening of tax control over transactions involving business splitting. The proposals contribute to a more effective implementation of the following classical and modern principles of taxation: fairness, equal competition, plurality of taxation in the sectoral context. The scientific novelty of the research lies in the comprehensive development of a new methodological approach to the formation of a mechanism for preventing the risks of business fragmentation in agriculture, taking into account the current capabilities of tax authorities and sectoral features of the economy. The practical significance of the study lies in the possibility of using the authors’ proposals by the Ministry of Agriculture and the Federal Tax Service of Russia when elaborating measures for the development of agriculture and sectoral tax control.

The article considers the current state of conducting field tax inspections in the Republic of Buryatia. The article discusses the applied tools used by tax authorities when planning on-site tax audits in the context of the implementation of Tax 3 programs. To improve the quality of control work of tax authorities and contributing to the identified tax offenses by on-site tax audits with further development of the methodology using tax tools used by tax audits. The most common tools of tax control are: requesting documents about the taxpayer from contractors, interrogating witnesses, inspecting production, warehouse, and other premises and territories. In the Republic of Buryatia, there has been a reduction in the number of tax audits conducted in the process of planning on-site tax audits, the AIS "Tax-3" program is being applied in order to improve the procedures for conducting tax audits with taxpayers. Despite the decrease in the number of on — site control measures by 27.4%, the level of effectiveness remains high-more than 102.6%. The Federal Tax Service for the Republic of Buryatia in 2019 significantly reduced the number of on-site inspections conducted. If in 2017, the Federal Tax Service of Russia conducted 19,391 inspections, of which 19,134 revealed violations, then in 2019, 9,046 were conducted, which is 10,345 less than in 2017. In 2019, there was a reduction in on-site inspections compared to 2017. The characteristics and totality of tax control methods used by tax authorities in the process of conducting tax audits have a significant impact on the amount of additional payments. The problems of the tax tools used in conducting on-site tax audits and proposals on the effectiveness and efficiency of conducting on-site tax audits of the region are identified. To improve the effectiveness and efficiency of on-site tax audits, the following measures are necessary: the creation of a unified methodology and analysis, planning and conducting on-site tax audits; improving the criteria for selecting taxpayers.

The status of explanatory acts of the Ministry of Finance of the Russian Federation and the Federal Tax Service of Russia among sources of tax law is discussed. The decision of the Constitutional Court on the status of explanatory acts of the Federal Tax Service of the Russian Federation as acts possessing normative properties is analyzed. The issue of extending the same status to the letters of the Ministry of Finance of the RF is raised. The purpose of tax legislation explanation is formulated. It is stated that it’s unreasonable to substitute the explanatory letters of authorized bodies for the rules of the law. The review of changes made to the procedural legislation in connection with the adoption of the Act of the Constitutional Court of the Russian Federation of March 31, 2015, no. 6-P, is given.

The current stage of Russian society development is characterized by the implementation of measures aimed at the development of digital technologies and their introduction into various spheres of the economy. An example of an innovative digital breakthrough in Russia is the Federal Tax Service, which accumulates significant amounts of confidential information, maintains a large number of registries, and implements a large number of services, including those not related to taxation. The realization of threats to information security in relation to information and communication technologies of the Federal Tax Service can lead to negative consequences. The purpose of the study is to build a model that allows assessing the probability of occurrence of the threats in question and their impact on digital interaction system between tax authorities and taxpayers, and the security of databases formed by tax authorities. The study applies universal methods of scientific cognition and mathematical methods for the construction of a risk assessment model. As a result, a model is proposed that allows assessment of information security risks, which information and communication technologies of the Federal Tax Service of Russia are exposed to. The proposed model can be used both at various levels of tax administration and in other spheres of state and municipal administration.

Введение. Проблема формирования регионального бюджета субъектов Российской Федерации имеет ключевое значение в контексте социально-экономической нестабильности страны, в результате которой возможности финансовой поддержки региональных бюджетов со стороны Федерации могут быть весьма ограниченны. Аспекты формирования бюджета применительно к региональному уровню управления государством нуждаются в отдельном осмыслении, поскольку, налоги в первую очередь выступают как ресурсный фактор развития территории, находящийся в руках государства, во вторую очередь, как инструмент воздействия на экономические и социальные процессы, а в третью, как фактор обратной связи и зависимости территории от налогоплательщиков. Методология. Исходными материалами исследования стали законодательные и правовые акты Российской Федерации, сведения Федеральной налоговой службы РФ, Управления Федеральной налоговой службы по Краснодарскому краю, положения ИФНС России №2 по г.Краснодару Краснодару в части налогового администрирования и контроля за полнотой и своевременностью внесения налогов и сборов с целью формирования регионального бюджета, публикации в периодической печати и ресурсы Интернета. Результаты. В статье изучена роль налоговых поступлений как основы формирования регионального бюджета, проведен анализ состава и структуры налоговых поступлений в региональном бюджете Краснодарского края, ставшие основой для разработки рекомендаций, направленных на повышение собираемости налогов с целью увеличения доходов регионального бюджета. Выводы. Результаты исследования аспектов формирования регионального бюджета позволили разработать ряд рекомендаций по увеличению его налоговой составляющей. ДЛЯ ЦИТИРОВАНИЯ: Кулешова Л.В., Роль налогов в формировании бюджета региона (по материалам Краснодарского края) // Исследование проблем экономики и финансов. 2023. № 1. 8. http://doi.org/10.31279/2782-6414-2023-1-8-1-10